Nadace, nadační fondy a obecně prospěšné společnosti

Abstract

The goal of the Bachelor thesis is to compare foundations, endowment funds and public beneficial companies in respect of legislation, accounting and taxation. The thesis refers to the advantages and disadvantages related to the individual organisation operations . Theoretical part explains legislation that must be applied to the monitored organisations. In its second chapter, theoretical part provides an overview of accounting and taxation issues. Differences in accounting among individual non-profit organisations have been defined and any distinctions from other entrepreneurial entities have been investigated. Tax reliefs that might be used by the foundations, endowment funds and generally beneficial companies form another part of this chapter. Practical part is reserved for annual reports. Annual Reports of Tomas Bata Foundation and „Skok do života“ (Dip into the Life) public beneficial company have been analyzed and evaluated for their conformity with legal obligations and requirements.